WICOMICO COUNTY. 5059

source whence the same was received, respectively, and showing all sums
of money paid out by him either to the County Commissioners or to the
Treasurer of the State of Maryland.

B., C. & A. Ry Co. v. Wicomico Co., 93 Md. 113.

1904, ch. 14, sec. 9. 1927, ch. 226, sec. 9.

205. All books, documents and papers pertaining to the County Treas-
urer's office shall be the property and records of Wicomico County, and
shall be kept in said Treasurer's office, and shall at all times be subject
to the examination of the County Commissioners, the Grand Jury of
Wicomico County and any taxpayer or taxpayers of said County; and all
said books, documents and papers, accounts, credits and deposits belonging
to said Treasurer's office or in the custody of the said Treasurer shall be
delivered up and transferred by him to his successor in office when such
successor is duly elected and qualified.

1904, oh. 14, sec. 10.

206. It shall be the duty of the Treasurer during the month of July
after such annual levy to give notice thereof by advertisement, inserted
once a week for four successive weeks, in two newspapers published in
Wicomico County, and to prepare the tax bills of each taxpayer and for-
ward the same by mail or deliver the same to the person or persons, or-
corporate institution, or to the agent of the person or persons, or corporate
institution, to whom the property included in such bills as are assessed,
so far as their residence, or postoffice address may be known or ascertained
by said Treasurer on or before the first day of August next succeeding
said levy and such advertisement, hand bills and tax bills shall also con-
tain a clear statement relative to the discount to be allowed and the interest
to be charged on all tax bills.

1904, ch. 14, sec. 11.

207. The said Treasurer shall at least once in each week deposit in a
National or State Bank in Wicomico County, all taxes received or collected
by him up to the date of such deposit, the portion due the State to be

deposited to his credit as collector of State taxes and the portion due
Wicomico County to be deposited to the credit of the County Commis-
sioners of Wicomico County, and he shall once a month from and after
the first of October in each year, forward to the State Treasurer a check
for the amount of State taxes to his credit in bank, and he shall receive
from the said bank, or either of them, a certificate of deposit for each
deposit to the credit of the County Commissioners, which he shall deliver
to said County Commissioners at their next regular meeting, and for which
said County Commissioners shall give to said Treasurer a proper receipt
or voucher, and said money shall only be drawn from said bank upon the
check of the president of the County Commissioners, countersigned by
the Treasurer, in payment of debts and accounts due by Wicomico County,
duly approved and passed by said County Commissioners and by them
ordered to be paid.